https://www.taxtmi.com/caselaws?id=418686 The Tribunal allowed the appeals of the assessees, holding that disallowances of employees' contributions to EPF and ESI, made before the due date of filing the return of income, should be deleted. The Tribunal emphasized the importance of judicial consistency and ruled in favor of the assessees, stating that contributions made before the due date should not be disallowed under the Income Tax Act, 1961. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 22 Feb 2022 10:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418686 The Tribunal allowed the appeals of the assessees, holding that disallowances of employees' contributions to EPF and ESI, made before the due date of filing the return of income, should be deleted. The Tribunal emphasized the importance of judicial consistency and ruled in favor of the assessees, stating that contributions made before the due date should not be disallowed under the Income Tax Act, 1961. Case-Laws Income Tax Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418686